Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2002

State of Hawaii

Sir:

Your Committees on Transportation, Military Affairs and Government Operations and Judiciary, to which was referred S.B. No. 2137 entitled:

beg leave to report as follows:

The purpose of this measure is to the tax credit from $25 to $50, and define "child passenger restraint systems" to include booster seats.

Testimony was received in support of this measure from the Department of Transportation, Department of Health, Keiki Injury Prevention Coalition, State Farm Mutual Automobile Insurance Company, and Safe Community of Maui, Inc. Testimony in opposition was received from the Department of Taxation. Commentary was submitted by the Tax Foundation of Hawaii.

Your Committees find that the financial incentive provided by this measure would serve to reap immense dividends in terms of reducing injuries and saving lives.

As affirmed by the records of votes of the members of your Committees on Transportation, Military Affairs and Government Operations and Judiciary that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 2137 and recommend that it pass Second Reading and be referred to the Committee on Ways and Means.